Digital Commons Network^™

Federal Income Taxation, Andrew Todd

Mercer Law Review

In 2025, the United States Court of Appeals for the Eleventh Circuit issued a handful of published opinions involving U.S. federal income tax issues. One of those cases, United States v. Schwarzbaum, presented an issue of first impression in the Eleventh Circuit: whether civil penalties for a U.S. citizen or resident’s willful failure to file a Report of Foreign Bank and Financial Accounts (commonly known as the “FBAR”) are “fines” within the meaning of the Eighth Amendment and, therefore, are subject to the constitutional prohibition on excessive fines. This Article surveys that opinion.

Trial Practice And Procedure, John O'Shea Sullivan, Leesa M. M. Guarnotta

Mercer Law Review

The 2025 Survey period yielded a range of decisions impacting trial practice in the United States Court of Appeals for the Eleventh Circuit, from detailed analysis of the constitutional requirements for personal jurisdiction, expounding upon the limited opportunities for interlocutory appeal, and reinforcing pleading standards. This Article analyzes some of this Survey period’s notable opinions on issues of first impression in the Eleventh Circuit, but it is not intended to be an exhaustive discussion of the Eleventh Circuit’s important decisions during the Survey period.

Children, Clicks, And Constitutional Blind Spots: The First Amendment And The Regulation Of Social Media For Minors, Pepper Miller

Mercer Law Review

“A fundamental principle of the First Amendment is that all persons have access to places where they can speak and listen, and then, after reflection, speak and listen once more.” This oft-quoted maxim from Packingham v. North Carolina has become a touchstone for the wave of litigation challenging state laws that restrict minors’ access to social media platforms. But, in the rapidly advancing age of social media, should the principle still stand that all persons, specifically minors, are entitled to unfettered access to such novel spaces where they can speak and listen? Underpinning the discussion of this issue lies “a …

Eye In The Sky: The Eleventh Circuit Allows Warrantless Surveillance Of The Home Via Pole Cameras In United States V. Gregory, John T. Roberts

Mercer Law Review

What does “search” mean? Defining the word seems simple enough, yet, courts have struggled to provide a consistent answer under Fourth Amendment jurisprudence. This difficulty has only been exacerbated by rapidly advancing technological innovations in the field of surveillance. Specifically, courts across the country are split on whether long-term surveillance of an individual’s home via a pole camera is considered a search under the Fourth Amendment.

In United States v. Gregory, the United States Court of Appeals for the Eleventh Circuit addressed this issue head on, holding that surveillance of this kind is not considered a search under the Fourth …

Table Of Contents

Mercer Law Review

No abstract provided.

Editor's Note, Skylar E. Toto

Mercer Law Review

No abstract provided.

Real, Not Rhetorical: Children’S Rights As The Strongest Constitutional Defense Of Obergefell Against Religious-Liberty Challenges, Tanya Washington

Mercer Law Review

Justice Kennedy’s decision to center adults’ rights in the Obergefell majority opinion—despite his awareness of children’s legal vulnerabilities—created space for Justice Thomas, in his Davis statement, to ignore children altogether and to reframe the constitutional question as a clash between adults’ rights: the right to marry and to be free from discrimination versus the right to exercise one’s religious beliefs and to refuse to engage in conduct that abrogate those beliefs. This distorted constitutional framing eclipses entirely the rights of children in same-sex families and the concrete harms they will face if their parents are barred from marrying—harms that provide …

Trapped By Immunity: Women, Prisons, And The Need For Obvious Clarity, Alexandria E. Hatten

Mercer Law Review

For many Americans, the mere thought of the prison system evokes great fear and uncertainty. The fear is justified and reflected through rampant reports of sexual abuse, exploitation, and abuse of power by prison officials. Lack of privacy in prisons is largely supported and expected. The general population of prisons have unique safety concerns which require closer surveillance and diligent observation by correctional officers. Prison officers are tasked with ensuring that all contraband stays out of inmate possession—notwithstanding the constant changes of the general population. The security interests of a prison also extend to prison visitors. The known security concerns …

All Rights Reserved . . . For Disney: Corporate Mouse Traps, A Frozen Public Domain, And How A.I. May Usher In A Whole New World For Copyright, Matthew A. Shatto

Mercer Law Review

Copyright, as a body of law, is a recent development in the human consciousness, originating in 1710 with England’s Statute of Anne. Nevertheless, in the three hundred years that followed, more copyright laws were enacted than murder statutes throughout recorded history. With these successive statutes, corporations have effectuated the largest land grab ever seen. Modern copyright law is the elephant in the room in discussions of wealth inequality, perpetuating evil inside and between countries. Moreover, it has deprived humanity of cultural roots, locking ideas behind a paywall that funnels wealth to the few and stymies ingenuity through the sterilization of …

No More Guessing Games: Rebuilding Clarity In Georgia’S Ante Litem Notice Statute, Ethan Debruicker Terrell

Mercer Law Review

Imagine a child’s shape sorter toy—the kind with square, circle, and triangle-shaped holes and equivalent pegs in the same shapes. The toy forms a foundation in a child’s development because, among other things, it teaches the child to problem-solve by (1) recognizing the problem (different-shaped pegs that must go in the sorter a certain way) and (2) solving it (placing each peg in the correct hole to sort the pegs). For simplicity’s sake, let us imagine the toy only has a square and circle-shaped hole with square and circle-shaped pegs. As the child intuitively learns the “rules” of the toy, …

Finally, A Fair Shot: Supreme Court Shoots Down The Moment-Of-Threat Doctrine In Barnes V. Felix, Noah Ring

Mercer Law Review

The Framers designed America’s legal system with the belief that no one, not even the government, is above the law. The right to hold government officials accountable before a court reflects the Framers’ vision that justice resides in the people themselves. Unfortunately, countless citizens who suffer excessive force are barred from presenting their stories to the jury. Nowhere is the clash between liberty and authority more visible than in encounters between police and citizens. Every day, those who wear the badge are forced to make difficult judgment calls in volatile situations.

In 2024, 147 officers lost their lives in the …

What Attorneys “Ott” To Do: The Supreme Court Clarifies Judgmental Immunity In Georgia, Valeria Notte

Mercer Law Review

The Supreme Court of Georgia dealt a swift blow to the Court of Appeals of Georgia’s interpretation of judgmental immunity in a recent decision. For over three decades, the court of appeals recognized a subjective defense that shielded attorneys from liability for mistakes made while representing a client. Under this interpretation of judgmental immunity, attorneys prevailed on motions for summary judgment by demonstrating that they had exercised their honest professional judgment in making the challenged decision. Now, in Cox-Ott v. Barnes & Thornburg, LLP, a unanimous opinion by the supreme court held that attorneys are no longer entitled to the …

From “Filed Under Seal” To “Frivolous On Appeal”: Potts V. Richardson And Georgia’S Movement Toward Enforceable Professionalism, H. Walker Purvis

Mercer Law Review

Potts v. Richardson marks a turning point in Georgia’s professionalism movement. On its face, the case involved an application of Georgia’s anti-SLAPP statute and the privilege afforded to communications made in connection with judicial proceedings. But the Court of Appeals of Georgia did more than resolve a defamation dispute. By imposing a $2,500 sanction under Rule 7(e) for what the court deemed a frivolous appeal, it in effect sanctioned a lawyer for conduct that violated the Georgia Lawyer’s Creed and Aspirational Statement on Professionalism.

Georgia has been a leader in the modern professionalism movement for decades. Central to that commitment …

Concrete Crumbles, Drew M. Dzurko

Graduate Artistry Projects and Performances

Concrete Crumbles examines instability within contemporary American political and social life through photography, collage, and installation. Using construction zones and damaged infrastructure as primary subject matter, the project investigates how material transformation and fragmentation can function as metaphors for political precarity, media saturation, and the erosion of civic stability. Photographs are printed on copy paper, physically cut, rearranged, collaged, and scanned into unstable compositions that resist fixed perspective and seamless representation. These processes emphasize labor, impermanence, and reconstruction while challenging photography’s traditional association with objectivity and permanence.

The work is informed by historical and contemporary influences including Brassaï, Germaine Krull, …

Assessing College Tuition And Wage Prospects For Careers In Archaeology, Angelina H. Gutierrez

Honors Capstones

The pressures of rising college tuition are raising questions about whether a degree in higher education is worth the return on investment in today's society and economy. This study aims to acknowledge the issues of affording college and the opportunities granted in the face of college wealth premiums from the perspective of the field of archaeology. The college wealth premium is understood as additionalopportunities and increased salaries offered to those with a degree in higher education compared to those without. Using the Midwestern United States as a case study, I discuss the gender/race wage gap, college debt, loan inequity, and …

Digital Transformation And Adaptive Capacity Of Banks In Tanzania: The Mediating Effect Of Knowledge Sharing, Sospeter Muchunguzi, Ulingeta O. L. Mbamba, Victor G. Wilson

Business Management Review

Amid rising competition and uncertainty, banks are increasingly adopting digital technologies to sustain adaptive capacity and competitiveness. This study examines the mediating effect of knowledge sharing in the influence of digital transformation on adaptive capacity. Drawing on an integrative theoretical framework combining the Dynamic Capability Theory, the Affordance Theory and the Adaptive Structuration Theory, a deductive approach was used, involving a sample size of forty-three (43) banks in Tanzania. Data were collected using a questionnaire administered through a drop-off and pick-up-later method and analyzed with PLS-SEM using SmartPLS software. We found that digital transformation of customer touchpoints makes banks more …

The Influence Of Digital Audit Capability On Tax Compliance In Tanzania, Henry Zeno Chalu, Daudi Deokari Mtena

Business Management Review

The research evaluates the effects of digital audit capacity on tax compliance in Tanzania, focusing on challenges such as tax avoidance and administrative inefficiency. It applies the Task-Technology Fit Theory and Deterrence Theory in tax audit to examine the relationship between digital audit capability and tax compliance. The findings show that digital audit capability has significantly enhanced tax compliance through data integrity, security, and analytical capability. These features minimize misreporting, secure financial information, and build trust while uncovering predictive insights. The current study also has implications for tax policy by highlighting the promise of digital audit capability in enhancing both …

Addressing Vaccine Hesitancy With Patient Education, Belle Grady, Victor Huber

Scholarship Pathways Program

Addressing Vaccine Hesitancy with Patient Education

Belle Grady, MD | Mentor: Victor Huber, PhD

Background: Vaccine hesitancy is a complex global issue, exacerbated by pandemics and social media. In addition to hesitancy, state policies loosening childhood vaccine requirements and alternative vaccination schedules may contribute to recent vaccine-preventable illness outbreaks in the United States. In South Dakota alone, kindergarten vaccination rates have gradually declined over the past decade. Such vaccine hesitancy and decreasing vaccination rates is a public health concern and must be addressed. Accessible patient education resources on the topic are necessary to increase vaccination rates.

Project Description: This project …

Examining The Relationships Between Work Environment And Stress Coping Mechanisms With Burnout In Medical Students, Oluwafunke O. Ogunremi, Valeriy Kozmenko, Ethan Noble

Scholarship Pathways Program

Examining the relationships between work environment and stress coping mechanisms with burnout in medical students

 Oluwafunke Ogunremi, MS4

Mentor: Valeriy Kozmenko, MD

Introduction: Throughout the duration of medical training, learners are oftentimes overworked and faced with high levels of stress and pressure; this can decrease quality of life for many individuals.The goal of this study was to gain an understanding of how work environments and stress coping mechanisms play a role in the amount of burnout experienced by medical students. Burnout as defined by the Maslach’s Model, focuses on 3 key aspects: emotional exhaustion, depersonalization, and reduced personal accomplishments. Here, …

Menstrual Hygiene Screening Needs Assessment In South Dakota, Mariah Shafer, Denyelle Kenyon

Scholarship Pathways Program

Menstrual Hygiene Screening Needs Assessment In South Dakota

Mariah M. Shafer, MD | DenYelle Kenyon Ph.D. Assoc Dean, Community Health and Engagement, MPH Program Director.

 Introduction: Menstrual hygiene management (MHM) is essential to women’s reproductive health; literature demonstrates there are mental, social, and economic consequences to inadequate MHM in rural and developing countries. Emerging studies show that US women who are impoverished, experiencing homelessness, or incarcerated also face poor MHM. To understand implications of poor MHM in South Dakota, a largely rural state, a thorough gynecologic health history is essential; this needs assessment explores the scope of MHM questions asked …

Ama And Sdsma Membership After Graduation, Sydney Payne, Keith Hansen, Susan Puumala

Scholarship Pathways Program

AMA and SDSMA Membership After Graduation

Sydney Payne, MD | Keith Hansen, MD | Susan Puumala, PhD

Introduction: One way to foster collaboration, community engagement, and continuing education is for medical students to participate in medical associations. At the University of South Dakota Sanford School of Medicine, medical students are provided with memberships to the South Dakota State Medical Association (SDSMA) and American Medical Association (AMA). In this study, the primary goal is to determine if student membership increases membership in the SDSMA and AMA after graduation.

Methods: This project received approval from the University of South Dakota …

Using Geospatial Analysis To Compare Metropolitan Greenspace And Adolescent Obesity, Rachel Schild, Denyelle Kenyon, Zachary Schild

Scholarship Pathways Program

Using Geospatial Analysis and Machine Learning to Compare Metropolitan Greenspace and Rates of Adolescents with Obesity

 Rachel Schild MD | DenYelle Kenyon PhD

 Introduction: Insufficient outdoor activity, influenced by limited access to exercise-friendly greenspaces, may contribute to increasing childhood obesity rates. However, rigorous evaluation of greenspace quality on a citywide scale is lacking. This study aims to characterize greenspace vegetation types and correlate them with adolescent obesity outcomes, identifying optimal characteristics for promoting health. This data could aid city planners in optimizing greenspace allocation and improving vegetation choices.

Methods: Satellite imagery and municipal data were used to map ten cities, …

Fabrication Of Ws₂ Thin Films Via Spray Pyrolysis With Comprehensive Structural, Electrical, And Chemoresistive Analyses Toward No₂ Detection, Chetan R. Yewale, Satish S. Mandawade, Rajendra V. Wagh, Umesh J. Tupe, Sajid Naeem, Arun V. Patil

Polytechnic Journal

Nanostructured metal sulphides are gaining attention as potential materials for resistive chemical sensors due to their high electrical conductivity and chemical stability compared to metal oxides. Among these, tungsten disulfide (WS₂), a transition metal dichalcogenide (TMD), stands out because of its distinctive electrical, optical, and mechanical properties. In this study, WS₂ thin films were synthesized on glass substrates using the spray pyrolysis technique. Structural and electrical characterizations revealed a highly porous, granular morphology with nanoparticle agglomerations, as observed through FESEM. XRD analysis confirmed a well-crystallized hexagonal WS₂ phase with an average crystallite size of 35.81 nm. The films exhibited a …

Spectator 2026-05-07, Editors Of The Spectator

The Spectator

No abstract provided.

From The Grove Into The World: Alumni Share Advice For New Graduates, Emily Howorth

University of Mississippi News

OXFORD, Miss. – Commencement is as much a beginning as it is an ending. When the Class of 2026 gathers to celebrate years of achievement and turn their tassels on Saturday (May 9), they will join one of the most spirited alumni communities in the country.

Jtc 26: Dismantling Barriers, Building A Village, By Jennifer Parsons

University of Mississippi News

This story is part of the 2026 Journey to Commencement series, which celebrates the pinnacle of the academic year by highlighting University of Mississippi students and their outstanding academic and personal journeys from college student to college graduate.

Jtc 26: Making Opportunity, One Intentional Step At A Time, Whitney Woods

University of Mississippi News

This story is part of the 2026 Journey to Commencement series, which celebrates the pinnacle of the academic year by highlighting University of Mississippi students and their outstanding academic and personal journeys from college student to college graduate.

Communication Through Connection And Identity: Songwriting With People Living With Dementia, Sean Connolly

Expressive Therapies Theses

Dementia is a progressive neurodegenerative condition associated with significant changes in communication, which can have profound effects on an individual’s autonomy, self-identity and quality of life. Rising global dementia rates underscore the urgent need to address these issues and expand approaches to care. This literature review examines current research on songwriting methods in music therapy for those living with dementia and investigates how songwriting might support communication for that population. The review explores a variety of music-based approaches, including both neurologic and music-centered frameworks, and highlights a range of songwriting techniques. The findings suggest that songwriting may facilitate communication beyond …

Constructed Care: Stitching Patient Journeys Through Quilting And Healthcare Design, Ashley D. Moberly

Graduate Final Projects

This thesis investigates how healthcare environments can better support patient experience through improved wayfinding, spatial clarity, and human-centered design strategies. Contemporary healthcare systems are often complex and difficult to navigate, placing additional cognitive and emotional burdens on patients, particularly those traveling from rural and underserved regions. Drawing from both professional experience in healthcare facilities planning and a comprehensive review of literature on spatial perception, wayfinding, and patient-centered care, this research identifies key challenges in how patients' access, interpret, and move through healthcare environments.

In response, the study introduces the Quilt Logic System, a conceptual framework that translates principles derived from …

From Demolition To Digital: Using Virtual Reality To Interpret Hamilton House, Hannah R. Miller

Graduate Final Projects

This master’s project investigates the potential of digital reconstruction as a tool for documenting and interpreting demolished historic resources, using Hamilton House as a case study. Employing a mixed-methods approach, the research integrates archival analysis with digital modeling to recreate the spatial context of the house. By grounding the digital model in historical evidence, this study examines how virtual reconstruction can be used to interpret social relationships, patterns of use, and lived experiences that are not fully captured through traditional means of documentation. This project also considers the interpretive implications of reconstructing using fragmentary historical data, addressing the possibilities and …